Supra-depreciere verde și leasing cu opțiune de cumpărare a navei: viziune practică

Author(s): Guy Toulin / Language(s): Romanian Issue: 01/2023

The „green over-depreciation” mechanism defined by article 39 decies C of the French Code Général des Impôts (CG/) is a tax incentive aimed at encouraging the maritime sector to move towards an ecological transition by investing in low-carbon vessels. Before addressing the tax mechanism theoretically (Il.) and its practical im-plementation in the context of leasing with a purchase option (Ill.), this article outlines the origin and reasons for this incentive (1.). The need for such a mechanism wil1 be explained in a world f acing the increasing consequences of climate change (IV.).

Convenția de la Budapesta adoptată la 22.06.2001 privind contractul de transport de mărfuri în navigația interioară, ratificată de România prin Legea nr 494/18.11.2003

Author(s): Author Not Specified / Language(s): Romanian Issue: 01/2023

The contracting states to this convention, considering the recommendations of the Final Act of the Conference on Security and Cooperation in Europe, dated August 1, 1975, with a view to harmonizing legal regimes in the interest of developing transport by the member states of the Central Commission for Navigation on the Rhine and the Danube Commission, in collaboration with the United Nations Economic Commission for Europe, aware of the necessity and usefulness of establishing uniform rules regarding the contract for the transport of goods in inland navigation, have decided to conclude a convention for this purpose.

Sprawozdanie z seminarium naukowego „Władztwo gminy w zakresie opłat lokalnych – aspekty ustrojowe i daninowe

Author(s): Małgorzata Ofiarska / Language(s): Polish Issue: 20/2024

Reputation of the Russian Federation After the Invasion of Ukraine

Author(s): LASKIN Alexander V. / Language(s): English Issue: 32/2023

On February 24, 2022, Russian military forces attacked the neighboring country of Ukraine. The invasion was overwhelmingly condemned by the international community with multiple countries imposing severe sanctions on Russia and its leaders. This study seeks to evaluate, however, if all these events affected the reputation of the Russian Federation among U.S. college students, the population that is often considered very disengaged from politics and international affairs. To achieve this goal current research is built on one of the most recent studies that measured the reputation of Russia among U.S. college students in 2014. Using the same scale, Global Reputation Measurement, current research collects data that can be compared with the 2014 data and thus can show the change in reputation scores. The results showed that Russia experienced a significant drop in almost all reputation measures from 2014 to 2022 highlighting high reputational costs of the invasion that may affect the country for years to come.

Réflexivité et réflexions féministes sur une démarche ethnographique : captation 360° et restitution visuelle de pratiques queer brésiliennes

Author(s): EMERY Jordan Fraser,IBANEZ-BUENO Jacques / Language(s): French Issue: 1(33)/2024

The text explores the integration of feminist perspectives into visual methods by focusing on the use of 360-degree video recording, also known as omnidirectional video. It highlights the new perspectives on visual thinking and expression made possible by this technology, while examining traditional videographic conventions. The paper also looks at the importance of considering issues of power and identity, particularly as they relate to the visibility of the researcher-director. A debate is nevertheless initiated on the limits of this visibility. A case study is presented to illustrate the way in which a creative and visual restitution of research can be achieved from a feminist perspective, using digital tools to reinforce ethnographic description and to give space to a wider epistemological perspective. The creation of a theatre-inspired videographic gesture is also discussed as a means of formalising the shift between different spaces and cultures. Consequently, the article proposes a scientific digital aesthetic that can easily be reproduced and extended.

NOUTĂŢI FISCALE

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 1/2024

In an interview published on the European Commission's website – Directorate-General for Taxation and Customs Union, representatives of the European administration explained the new measures in force from January 1, 2024, relevant in the fight against VAT fraud in online sales.

JURISPRUDENȚA ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE C-264/96 Imperial Chemical Industries (ICI)

Author(s): Laura Lazăr / Language(s): Romanian Issue: 1/2024

The Imperial Chemical Industries plc. (ICI) vs. Kenneth Hall Colmer (1998) case‑law addresses the issue of limiting tax exemptions for multinational companies based on the location of their subsidiaries. ICI challenged UK tax legislation that refused to allow the deduction of a subsidiary’s losses from the company’s profits if the majority of subsidiaries were not based in the United Kingdom, considering it a restriction on the freedom of establishment, guaranteed by Articles 52 and 58 of the EC Treaty (now Articles 49 and 54 TFEU). The ECJ ruled that national legislation imposing such conditions is contrary to EU law, emphasizing that member states must respect the freedom of establishment and not impose discriminatory tax treatment based on the location of the corporate headquarters.

NOUL IMPOZIT SPECIAL PE BUNURILE MOBILE ȘI IMOBILE DE VALOARE MARE

Author(s): Cristina Oneţ / Language(s): Romanian Issue: 2/2024

“The special tax on high-value movable and immovable property”, as it was named by the fiscal legislator, was established by Law no. 296 of October 26, 2023, and came into effect on January 1, 2024. In the public sphere, it has been nicknamed the “luxury tax”, and this study provides an analysis of these new regulations from multiple perspectives. This paper discusses how the mechanism for this tax was designed, as well as the impact it will have from various aspects. Thus, the study includes several relevant observations regarding the categories of subjects targeted to bear this new tax burden, the conditions and circumstances under which the tax will operate, the method of determining the taxable value and the non-taxable value threshold, and comments on the tax rate and its application to the tax base. At the same time, although the tax has only been in effect since this year, and financial data to justify its imposition or, conversely, to demonstrate its inadequacy have not yet been collected, we anticipate a failure of the tax. The arguments presented in the content of this paper refer to its incorrect structuring (the tax’s base), the lack of efficiency in terms of the budget revenues it will generate for the state budget, but, above all, we argue regarding its inopportuneness and its negative impact on the Romanian economy.

Questioning the Relevance of Sex Categories implemented in Medical Decision Support Systems - The Example of Pulmonary Function

Author(s): LEMARCHAND Patricia,HASSOUN Dorian,KUNTZ Pascale / Language(s): English Issue: 1(33)/2024

Medical decision support systems rely on a variety of data to provide advice and predictions that contribute to diagnoses. Data categorizations, which are often hidden and therefore invisible, play a major role in the statistical models implemented in these digital tools. Male/female bicategorization is a paradigmatic case that has been little studied in this context. This study analyzes its use and determinants in pulmonary function measurement as a case study. Using a corpus of sixty articles, carefully selected in the medical literature for their representativeness, and the reference equations on which decision support systems are based, we investigate the role of male/female categorization as used in everyday clinical practice, its origins, and the place of sex and gender in this issue. This research reveals a naturalization of men/women differences in favor of sex, underpinning a binary essentialism of biological sex. Naturalization of men/women differences is a major concern for the use of predictive artificial intelligence models and the development of decision algorithms, with a possible worsening of health disparities as a result of biases in training data.

Taming the Titans? – Digital Constitutionalism and the Digital Services Act

Author(s): LENDVAI Gergely Ferenc / Language(s): English Issue: 2(34)/2024

The study examines the Digital Services Act (DSA), a landmark regulation in EU platform regulation with a focus on its impact on user safety, transparency, and accountability for Very Large Online Platforms and Search Engines (VLOPSE). Using a legal-theoretical approach grounded in digital constitutionalism, we evaluate the provisions concerning risk and crisis mechanisms as well as accountability issues. Our findings reveal that the DSA introduces significant advancements in platform regulation and governance but also faces limitations in practical implementation and consistency, particularly in preserving digital liberties and addressing systemic risks.

The Society of the Spectacle in the Digital Era: The “Stark Choice” of Established Broadcasters in the Pizzagate Conspiracy Theory Case

Author(s): HIJAZ Tailine / Language(s): English Issue: 2(34)/2024

This study explores the relevance of Guy Debord's theory of the spectacular society in the digital era, focusing on the spread of conspiracy theories. By reviewing contemporary literature and analyzing the Pizzagate case, I examine how traditional media outlets respond to such theories and the ethical dilemmas they face. The results indicate that Debord’s theory remains relevant but requires adaptations to address digital communication dynamics. Media outlets must balance investigating conspiracy theories while maintaining trust and engagement, highlighting the challenge of mitigating their harmful effects on society and democracy.

Rusça Hukuk Diline Girmiş İslâm Hukuku Terimlerinin Kavramsal Çerçevesi

Author(s): Leyla Babatürk / Language(s): Turkish Issue: 55/2025

Legal language is a unique form of communication full of technical terms and clichés. Even words used in everyday life can take on completely different meanings in legal contexts. For this reason, a branch of linguistics called legal linguistics has recently emerged in the field of linguistics. Modern Russia and Turkey use the same legal system. However, legal translation between the Russian and Turkish legal languages is a very challenging field. To produce a quality translation in this field, it is necessary to know the two national legal systems, the terms used, and the meanings of the clichéd expressions. It is noticeable that the number of common legal terms used in the Russian and Turkish legal languages is low. The reason for this situation is that the Turkish legal language is based on Islamic law, and most of the terms are of Arabic origin. There are terms related to Islamic law that are used in the Russian legal language. However, the introduction of these terms into the Russian language through borrowing may lead to changes in their meanings. Therefore, the main purpose of the research is to identify the terms of Arabic origin used in the Russian legal language, to compare them with the fiqh terms in terms of meaning, and to determine the changes in the meaning of the borrowed fiqh terms in the explanations. During the research, linguistic research methods such as document analysis, comparative analysis, and descriptive analysis were used. In addition to these research methods, component analysis and contextual analysis which are used in semantic research were also employed. As a result of the analysis, it was found that most of the fiqh terms in the Russian legal language have undergone phonetic changes. In some cases, these changes even make it difficult to find the equivalent of the terms among fiqh terms. Furthermore, the conceptual frameworks of the terms of Arabic origin were created, and it was concluded that the conceptual frameworks of many terms contain incomplete information compared to the fiqh terms. Some terms are included in the dictionaries of legal terms in order to provide more encyclopaedic explanatory information.

GUARANTEEING THE RIGHT TO HEALTH THROUGH THE COMPULSORY HEALTH CARE INSURANCE FUNDS IN THE REPUBLIC OF MOLDOVA

Author(s): Nadejda BOTNARI,Cristina COPĂCEANU / Language(s): English Issue: 26/2022

Health, like education, defense or social protection, represents a field of particular importance, which requires a significant volume of resources, a large amount of services, as well as the entire population as a consumer. The actuality of the article resides in the complexity of the compulsory health care insurance funds, especially in conditions of crisis and financial stress. The aim of the article is to highlight the existing problems in the effective execution of the compulsory health care insurance funds, but also their reconfiguration in the context of the reduction and aging of the population as a demographic indicator, which greatly affects the consumption of medical goods and services. The main results obtained as a result of the investigations consist in performing a broad diagnosis of the compulsory health care insurance funds, as well as offering practical recommendations for improving the respective process. Regrettably, the uncertainty and financial tension we are in, requires us to find new opportunities to maintain and develop the financing mechanisms of the healthcare system, but also to control costs.

JUDICIAL REVIEW OF THE DISPUTE SETTLEMENT BY THE COURT INSTITUTION BETWEEN THE FOUNDATION AND ITS MANAGEMENT

Author(s): Ida Bagus Bayu BRAHMANTYA,I Nyoman SUYATNA,Gde Rudy DEWA / Language(s): English Issue: 26/2022

The organ of the foundation legal entity runs the function of the foundation; therefore the management action should not be based on their personal matters, but supposed to be for and on the behalf of as well as under the responsibility of the foundation. The problem of the research, first, how is the dispute between the foundation and its management? Second, how is the dispute settlement between the foundation and its management by the court institution? The purpose of this research is to know the dispute between the foundation and its management during the internal conflict of the dismissal, replacement and appointment of the foundation management and the procedure of the dispute settlement between the foundation and its management by District Court Institution and the State Administrative Court. If it is found that one manager committed an act which possibly harm the foundation, then according to the agreement of the council meeting, the manager should be dismissed, this matter trigger the internal dispute in the foundation. This settlement should be resolved by filing a lawsuit from the manager who had been dismissed based on the unlawful act of the foundation. This is normative research with qualitative analysis. The summary of this research is that the settlement between the foundation and its management caused by the implementation of the foundation activities is not in accordance with the applicable laws and is not based on the implementation of the article of the association of the foundation, resulting in violation, the dispute settlement between the foundation and its management by the court institution is one of the alternative that can be used and it mentioned in the provision of the foundation, depending on the types of the dispute, the object of the dispute to be settled in front of the court.

THE EVOLUTION AND UNCERTAINTIES OF THE FIXED ESTABLISHMENT CONCEPT

Author(s): Natalia Șvidchi / Language(s): English Issue: 26/2022

The following paper makes a radiography of the ``fixed establishment`` notion specific to the VAT field, by highlining the requirements that have been attached to this concept by the CJEU in its case-law, having regard also to the specifics of the cases. The analysis shows that the concept’s uncertainty has not been unveiled and, as it results from the working documents of the VAT Expert Group, despite the need of more clarity, it is highly improbably that actions in this regard shall be undertaken by positive measures. The reason is represented by the high factual dependence of this concept. This must be also the reason why, although over the time the CJEU seemed to attach some requirements to the content of this concept, the result of their application is not predictable. In the meantime, the taxable persons and the tax administrations have to face this uncertainty and argue their positions in courts of law. That should not be an effect of a harmonised tax using autonomous concepts. Unfortunately, at this stage, no one can provide clear cut answers on the existence of a fixed establishment; instead, the taxable persons probably must prepare a defence file, taking into consideration what is known until now in this regard.

FRONTIERELE DE REGLEMENTARE ALE MĂRII NEGRE PRIN CARTOGRAFIA DREPTULUI UNIUNII EUROPENE ŞI A DREPTULUI INTERNAŢIONAL. UN STUDIU DE CAZ – STRATEGIA DE SECURITATE MARITIMĂ A ROMÂNIEI: UNDE, CÂND ŞI CUM?

Author(s): Cristina Elena Popa Tache / Language(s): Romanian Issue: 12/2024

The study deepens the research on the causal actions between international and national legal norms in shaping and regulating the maritime space around the Black Sea with a focus on the Maritime Security Strategy. By bringing into discussion specific aspects of the law of the sea and relevant national legislation, it attempts to identify these boundaries in terms of natural resources, navigation and regional security. The issue of (in)sufficiency of regulation vis-à-vis the development and use of technologies for surveillance of naval activities, intelligence gathering, data analysis and to enhance security capabilities is raised. The methodology used in this research is based on an inter- and multi-disciplinary approach from the perspective of relevant international documents and treaties, to which is added a careful look at known case law. The case study deals with the lack of a Maritime Security Strategy for Romania and Bulgaria. Particular emphasis is placed on the interpretation and application of how the compass of international law marks boundaries and responsibilities within the Black Sea. At the same time, the discussions converge towards reconciling differences in the interpretation and implementation of international rules and adapting them to the specific context of the littoral states, which is by no means an easy task, as history has shown. The findings contribute to a clearer understanding of the legal processes involved in the delimitation of regulations and their effects on regional and international cooperation.

SANCTIONS FOR THE RETURN OF STATE FINANCES BY CORPORATIONS IN THE SYSTEM OF CORRUPTION JUSTICE SYSTEM

Author(s): SALEH SALEH,I Nyoman Nurjaya,Herman Suryokumoro,Setiawan NOERDJASAKTI,Zana ZERLINA / Language(s): English Issue: 28/2023

The purpose of eradicating corruption in Indonesia is to recover state financial losses and the state economy. In the corruption crime law that regulates the imposition of additional criminal sanctions in the form of restitution payments in corruption cases essentially cannot be applied against corporations, because additional criminal sanctions in the form of restitution payment obligations can be replaced by imprisonment according to the provisions of the Corruption Crime Law, while the main punishment that can be imposed on corporations is only a fine without being replaced (subsidiar) imprisonment sanctions, but the criminal sanction of fines against corporations if they do not make fine payments is not regulated in the Corruption Crime Eradication Law. In the regulation of sanctions for the return of financial losses by corporations in corruption cases, it is still spread sectorally, causing the criminal justice system to run independently, as reflected in several decisions of the panel of judges, which still mixes the imposition of criminal sanctions against the management with the imposition of sanctions against the corporation, so that the return of state financial losses by corporations that commit corruption crimes is not maximized. Thus, a breakthrough is needed to revise the corruption law. This research is legal research, namely research by analyzing laws and regulations, based on legal dogmatics, legal theory, and legal philosophy. The purpose of this research is to examine the provisions of Article 20 paragraph (7) jo. Article 18 paragraph (1) of Law Number 31 of 1999 as amended by Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning Eradication of Corruption. By revising the Corruption Eradication Law by the Government and the House of Representatives, it is hoped that the recovery of state financial losses in corruption cases by corporations will be maximized.

MALOLJETNIČKO PREKRŠAJNO PRAVO U BOSNI I HERCEGOVINI - RAZVOJ PREKRŠAJNOG PRAVA I ANALIZA PRAVNOG OKVIRA

Author(s): Ilda Čuljević / Language(s): Bosnian Issue: 1/2024

Juvenile delinquency is a social phenomenon characterized by socially unacceptable behaviors of minors. In a narrower sense, it refers to unlawful behaviors of minors that are criminalized as offenses under the criminal legislation of a state, while in a broader sense, it includes not only criminal offenses but also other forms of behavioral disorders, i.e., so-called risky behaviors of minors (committing misdemeanors, violating moral norms, and other socially unacceptable behaviors). Juvenile misdemeanor law contains norms that establish the age threshold for juvenile misdemeanor liability, the system of misdemeanor sanctions for juveniles, and other measures that can be applied to juvenile offenders. This paper aims to present the development of misdemeanor law and the current legal framework of juvenile misdemeanor law in Bosnia and Herzegovina, which consists of regulations enacted at the state level, the entities of the Federation of Bosnia and Herzegovina and the Republic of Srpska, as well as the Brčko District of Bosnia and Herzegovina.

JUVENILE MISDEMEANOR LAW IN BOSNIA AND HERZEGOVINA DEVELOPMENT OF MISDEMEANOR LAW AND ANALYSIS OF THE LEGAL FRAMEWORK

Author(s): Ilda Čuljević / Language(s): English Issue: 1/2024

Juvenile delinquency is a social phenomenon characterized by socially unacceptable behaviors of minors. In a narrower sense, it refers to unlawful behaviors of minors that are criminalized as offenses under the criminal legislation of a state, while in a broader sense, it includes not only criminal offenses but also other forms of behavioral disorders, i.e., so-called risky behaviors of minors (committing misdemeanors, violating moral norms, and other socially unacceptable behaviors). Juvenile misdemeanor law contains norms that establish the age threshold for juvenile misdemeanor liability, the system of misdemeanor sanctions for juveniles, and other measures that can be applied to juvenile offenders. This paper aims to present the development of misdemeanor law and the current legal framework of juvenile misdemeanor law in Bosnia and Herzegovina, which consists of regulations enacted at the state level, the entities of the Federation of Bosnia and Herzegovina and the Republic of Srpska, as well as the Brčko District of Bosnia and Herzegovina.

A sötét minták

Author(s): Anita Barabás / Language(s): Hungarian Issue: 2/2024

The purpose of the research is to provide consumers with better information about whether advertisements seen on the Internet or even on television can deceive them, and how they can reduce and eliminate this. I think it is important to understand the process of determining dark patterns and the significance of the problem during research. Furthermore, it is necessary for readers to be able to analyse the factors necessary to define the research problem: past information and forecasts, user behaviour, economic and legal environment, and the marketing and technological capabilities of companies in the online environment, as well as to be able to define the problem, develop the approach, and understand emerging problems and conflicts.